This paper examines the Gini-based method of decomposing the redistributive effect of taxation into vertical …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …

-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …

introduction of the respective Chapters. The Study covers 4 different Chapters, namely: Corporate Taxation of the Financial Sector … – Banks, Value-Added Taxation of the Financial Sector, Labour Taxation in the Financial Sector, Taxation of Financial …

economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high … indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv …) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation. …